This paper was presented at the Forum on Ensuring Accountability and Transparency in the Public Sector held in December 2001 in Brasilia, Brazil, organized in cooperation with the Public Ethics Commission and Ministry of Planning, Budget and Management, Brazil, and in association with United Nations, Escola de Administração Fazendária (ESAF) and Escola Nacional de Administração Pública (ENAP), Brazil. The author examines a set of budget papers to identify the use of performance information within current budget papers. This analysis stems from the already known gaps between the claimed nature and the actual practices of central public sector budgeting.